单选题

Which of the following is most likely a reason that a lessor can offer attractive lease terms and lower cost financing to a lessee? Because the:

A、 lessor retains the tax benefits of ownership.
B、 lessor avoids reporting the liability on its balance sheet.
C、 lessee is better able to resell the asset at the end of the lease.

【正确答案】 A

【答案解析】

A is correct. The lessor often retains the tax benefits of ownership of the leased asset, which allows the lessor to pass those savings along to the lessee in the form of lower financing costs or other attractive terms.